What did the Tribunal hold?

The Tribunal noted that the CBDT Circular No. 17/2019 mandates withdrawal of appeals with a tax effect below Rs. 50 lakhs. Therefore, the Revenue could not proceed with the appeal.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2008-09. During the hearing, it was confirmed that the tax effect in the appeal was below Rs. 50 lakhs.

What were the issues?

Whether the Revenue's appeal should be dismissed based on the CBDT's monetary limit for filing appeals before the ITAT.

ITO vs D.Swaminathan (HUF), Pattukkottai | ITAT Chennai 2019

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN

Hearing: 04.11.2019Pronounced: 04.11.2019

आयकर अपील�य अ�धकरण, ‘ए’ �यायपीठ, चे�नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI �ी जॉज� माथन,�याियक सद�य एवं �ी एस जयरामन, लेखा सद�य के सम� BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.1092/CHNY/2017 (�नधा�रण वष� / Assessment Year: 2008-09) Vs Shri D. Swaminathan (HUF), The Income Tax Officer, Ward – 1, No.103-A, Agraharam, Thanjavur. Pattukkottai – 614 601. PAN: AAFHD 1173G (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri AR.V. Srenivasan, JCIT ��यथ� क� ओर से/Respondent by : Shri S. Sridhar, Advocate सुनवाई क� तार�ख/Date of hearing : 04.11.2019 घोषणा क� तार�ख /Date of Pronouncement : 04.11.2019 आदेश / O R D E R Per S.JAYARAMAN, AM:

The Revenue filed this appeal against the order of the learned Commissioner of Income Tax (Appeals)-2, Tiruchirappalli, in dated 16.02.2017 for the assessment year 2008-09.

At the time of hearing, the Ld.AR submitted that the tax effect is below Rs.50 lakhs and hence the Revenue’s appeal would be covered by the CBDT Circular No.17/2019 dated 08.08.2019, fixing the monetary limit of Rs.50 lakhs. The Ld.DR on verification admitted that the tax effect involved in the appeal is less than Rs.50 lakhs.

On hearing both sides, we find that the tax effect in this case is less than Rs. 50 lakhs. The CBDT in its Circular No. 17/2019 dated 08.08.2019 instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than Rs. 50 lakhs. This Tribunal is of the considered opinion that this circular of CBDT is binding on the officers of the Department. Therefore, the Revenue cannot proceed further in this appeal. Accordingly, the appeal stands dismissed.

In the result, the appeal of the Revenue is dismissed.

Order pronounced in the court on 4th November, 2019 at Chennai.

ITO, THANJAVUR vs. D.SWAMINATHAN (HUF), PATTUKKOTTAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments